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Taxation and Savings - A Neoclassical Perspective

Kotlikoff, Laurence J. - 1984

, marginal and intra-marginal taxation, and the level of government consumption. Conventional accounting measures of "taxes …

Persistent link: https://www.econbiz.de/10012477793

National Savings, Economic Welfare, and the Structure of Taxation

Auerbach, Alan J. - 1981

This paper develops a perfect foresight general equilibrium simulation model of life cycle savings that may be used to investigate the potential impact of a wide range of government policies on national savings and economic welfare. The model can provide quantitative answers to a number of...

Persistent link: https://www.econbiz.de/10012478386

Tax Competition With Parasitic Tax Havens

Slemrod, Joel - 2006

depends on the demand and supply for such protection. Recognizing that taxes on wage income are also evaded, we solve for the …

Persistent link: https://www.econbiz.de/10012466443

Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation

Kotlikoff, Laurence J. - 2005

income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive … rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling … here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year …

Persistent link: https://www.econbiz.de/10012466840

Free-Trade Taxation and Protectionist Taxation

Slemrod, Joel - 1994

This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...

Persistent link: https://www.econbiz.de/10012474005

Do Taxes Matter? Lessons From the 1980s

Slemrod, Joel - 1992

realizations. I then reconstruct a 1992 view about how taxes affect behavior. A unifying theme is that the tax system does much …

Persistent link: https://www.econbiz.de/10012474972

Tax Aspects of Policy Towards Aging Populations : Canada and the United States

Auerbach, Alan J. - 1990

In comparing Canada with the U.S., we first simulate the U.S. demographic transition, treating the U.S. as a closed economy. The time path of interest rates obtained from the U.S. simulations are then used in the Canadian simulations. In the Canada simulations, Canada is assumed to be an open...

Persistent link: https://www.econbiz.de/10012475628

Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison

Slemrod, Joel - 1989

This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...

Persistent link: https://www.econbiz.de/10012476006

Optimal Taxation and Optimal Tax Systems

Slemrod, Joel - 1989

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

Persistent link: https://www.econbiz.de/10012476010

From Deficit Delusion to the Fiscal Balance Rule : Looking For an Economically Meaningful Way to Assess Fiscal Policy

Kotlikoff, Laurence J. - 1989

Notwithstanding its widespread use as a measure of fiscal policy, the government deficit is not a well-defined concept from the perspective of neoclassical macro economics. From the neoclassical perspective the deficit is an arbitrary accounting construct whose value depends on how the...

Persistent link: https://www.econbiz.de/10012476215